I think we may have also created a field to instantiate ‘PercentageCalculator’ so that we didn’t have to instantiate that three times.

Although we end up writing more code than in the first example I don’t think it’s a problem because it’s now easier to understand and we’ll be able to resolve any failures more quickly than we were able to previously.

As Michael Feathers points out during Jay Fields’ ‘Beta Test’ presentation we need to remember why we try and adhere to the DRY principle in the first place.

To paraphrase his comments:

In production code if we don't adhere to the DRY principle then we might make a change to a piece of code and we won't know if there's another place where we need to make a change as well.
In test code the tests always tell us where we need to make changes because the tests will break.